INTRODUCTION Accounting is the life wire of any institutional organization. It is required for the execution of production, sales and administration of a institution operation. As a discipline, Accounting is concerned with the acquisition and administration of the use of the firms’ funds as well as profit planning and control Accounting analysis is inevitable for the effective planning and control of any firm. To effectively plan for the future, the Accounting manager should be able to assess the Accounting position of the firm and relates this to its confronting investment opportunities. Since funds are scarce, Accounting analysis helps the Accounting manager to assess the returns on investment accruing from ploughing the firms’ assets and thereby efficiently allocating resources. However, Accounting is the employment of the firm’s balance sheet and income statement to establish some relationship between one figure and another in order to highlight the strengths and weakness of the concerned institution. The balance sheet of a firm is also called the Accounting position because it shows the position of the institution in monetary term at a given point in time while the income statement show how the position depicted by the balance sheet has been attained. The results of accounting analysis are normally expressed as accounting ratios, which could be broadly classified as liquidity, leverage, activity and profit ratio. The suppliers of the firm’s funds and the investing public are usually interested in these ratios. But the nature of interest expressed on the firm determines the ratios to be emphasized by each concerned parts. This implies that different people emphasize on different ratios and as a result accounting analysis means different thing to different people. For instance, creditors are interested on those ratios, which measure the ability of the form to service their debts and pay the principal as and when due while the equity owners are interested on the profitability ratios. The Accounting manager occupies a unique position in the firm as he should be able to computer interpret and explain these ratios to various interest groups in the firm when the firm requires funds from outside sources, the Accounting manager should be able to use the relevant ratio to convince investors to supply their funds. Also the Accounting manager should be able to justify the reasonableness of some investment or project being under taken by management before the shareholders. However, the cost involved in the employment of a Accounting manager makes it mandatory for small-scale institution to engage the services of a Accounting consultant. The increased use of high-speed computers in various facets of institution should popularize the use of Accounting ratios in institution decision. This is because computer would provide the necessary equipment to handle problems associated with voluminous maze of Accounting data due to lack of time or more. This study therefore, aims at the development of a database for Accounting statements and a set of programs to computer, store and retrieve various Accounting ratios for some institution.

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